Bill Summary for H 1213 (2025-2026)
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Summary date:
May 4 2026
Bill Information:
| View NCGA Bill Details | 2025-2026 Session |
AN ACT TO REPEAL THE PROPERTY TAX EXCLUSION FOR SOLAR ENERGY ELECTRIC SYSTEMS PLACED IN SERVICE ON OR AFTER JULY 1, 2027.Intro. by Loftis, Ward, Harrison.
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Bill summary
Amends GS 105-164.13 by repealing the following sales tax exemptions for data centers: (1) computer software sold to a person who operates a datacenter and is used within the datacenter; (2) sales of electricity for use at an eligible internet datacenter and eligible business property to be located and used at an eligible internet datacenter; and (3) sales of electricity for use at a qualifying datacenter and datacenter support equipment to be located and used at the qualifying datacenter.
Amends GS 105-164.3 by repealing the definitions of datacenter, eligible internet datacenter, and qualifying datacenter.
Effective July 1, 2026, and applies to sales occurring on or after that date.